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The majority of small employers have been able to implement automatic enrolment by themselves and without cost, research by The Pensions Regulator has shown. TPR asked small employers how much automatic enrolment cost them in terms of time and money. Employers told us that over a 12 month period they spent around 10 hours in total understanding their workplace pension duties and completing all their tasks. Most employers we asked told us they did not have payroll set up costs and for those who did decide to use a business adviser, the average spend was around £400. TPR has now